A corporation is transitioning to a new business and is disposing of the assets from the old business that it no longer needs. It has one asset left in each of Class 8 and Class 38. The original cost and undepreciated capital cost balances for each of these at 1st of January 2023 are: Class 8 pool Class 38 pool cost UCC 80,000 77,000 84,000 35,000 During 2023 the asset in Class 8 was sold for $72,000, and the asset in Class 38 was sold for $96,000. What is the combined effect of the above asset sales on net income for 2023?